Formation of official salary. Types, composition of the wage fund and the procedure for the formation of official salaries and tariff rates. Rank coefficients and rates for payment

06.03.2023

Wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity and conditions of the work performed, as well as compensation and incentive payments.

In the socio-economic life of society, wages play an important role: as personal income, they serve as the main material source of livelihood for workers and their families, and as aggregate payment demand, they serve as one of the factors in maintaining and developing production. In a market economy by the amount wages influenced by a number of market and non-market factors. As a result, a certain level of wages is formed. The determining factors influencing the amount of wages are the interaction of demand for labor and its supply, as well as the level of technology, technology and organization of production, the effectiveness of state policy in this area, the degree of influence of trade unions, etc.

The opportunity to sell your labor exists only in a market economy. A person must be personally free to sell his work. In the traditional system, people do the same thing as their parents. In a command economy, the authorities, the government, and the state decide who should do what.

The amount of supply in the labor market is equal to the size of the economically active population - the total number of people who are self-employed (including in their own enterprise) and unemployed people looking for work.

The quantity of labor supply is influenced by the following factors:

Demographic (fertility and age composition of the population)

Social (primarily the share of working women and pensioners)

Factors that determine the amount of labor demand - economic growth/recession.

The price on the labor market is the wage rate, i.e. its value for a certain unit of time.

Factors influencing the formation of wages:

State minimum wage

Performance level

Skill level

Seniority

Intensity

Difficulty of work

Quality and urgency

Price dynamics for consumer goods and services

Features of the labor market:

Heterogeneous goods - the labor of different workers of different specialties in different areas is offered (but in macroeconomics, we nevertheless consider the labor market, unemployment and employment on the scale of the entire economy as a whole).

The wage rate is less flexible than the prices of other goods. The living conditions of most citizens directly depend on the price.

But everything is different for labor sellers. Typically, labor is the only thing they can sell.

The usual market competition between sellers and buyers (the former want to sell at a higher price, the latter want to buy at a lower price) in the labor market reaches the level of acute contradictions.

Concluding a contract to hire labor has an important difference from purchasing a service.

The main element of wages is the wage rate. However, it does not take into account individual differences in the abilities of workers, their physical strength and endurance, speed of reaction, diligence, etc. Therefore, the wage structure also includes a variable part, reflecting differences in individual results labor activity(bonuses, allowances, piecework). In addition, there are various types of income that an employee can receive due to the fact that he works in this organization (material assistance, payment for food, payment for travel and treatment, valuable gifts, additional medical and pension insurance). Taken together, wages and these types of income can be considered as labor income of an employee of a given organization.

The main market factors influencing the wage rate include:

1. changes in supply and demand on the market for goods and services in the production of which it is used this work. A decrease in demand in the market for goods and services leads to a reduction in output volumes, and consequently to a drop in demand for the resource used and vice versa;

2. utility of the resource for the entrepreneur (the ratio of the marginal income from the use of the labor factor and the marginal costs of this factor). Characterizes the ratio of the marginal income from the use of the labor factor and the marginal costs of this factor;

3. elasticity of labor demand. An increase in the price of a resource and an increase in the costs of an entrepreneur lead to a decrease in the demand for labor, and therefore terms of employment. At the same time, the price elasticity of demand for labor is not always the same and depends on the nature of the dynamics of marginal income, the share of resource costs in costs, and the elasticity of demand for goods;

4. interchangeability of resources. The employer's ability to reduce labor costs while keeping the technical base unchanged is limited. The main opportunities to reduce labor costs are associated with a reduction in the variable part of earnings, but the conditions of collective labor agreements act as a limiting factor;

5. changes in prices for consumer goods and services. Rising prices for goods and services cause an increase in the cost of living, i.e. an increase in the reproductive minimum in the structure of the wage rate.

Lekhtyanskaya Larisa Vladimirovna, Candidate of Economic Sciences, Associate Professor of the Department of Management and Economics, Vladivostok State University economics and service, branch in Nakhodka, Russia

Rimskaya Tatyana Grigorievna, Candidate of Historical Sciences, Associate Professor of the Department of GSD, Director, Vladivostok State University of Economics and Service, branch in Nakhodka, Russia

Wages are a person’s monetary reward for his work. It depends on the qualifications of the worker, the quality and quantity of work performed, as well as the complexity of the work; it is the price that is paid for the use of labor. Basically, there are two types of wages: nominal wages and real wages. Nominal wages are the actual amount of money received for labor, while real wages are the amount of goods and services that can be purchased with that amount of money. (Tokarev, Kulikova, 2015). If we talk about wages, then there must be a labor market. As in any market for goods and services, there are sellers and buyers of labor in the labor market. Sellers of labor are qualified workers, and buyers are firms that need employees, labor. In progress economic relations The price of labor is determined between sellers and buyers. This is wages in the form of working tariffs, salaries, piecework and time wages (Tyugashev, Kulikova, 2015).

This is how demand and supply for labor develops. Demand– those people and companies that need employees, workers (Moshkova, Kharlamova, 2011). Supply – people who offer their labor for monetary reward.

Purchase and salelabor force is carried out according to employment contract. This agreement is the main document regulating labor Relations between the employer and his employees. The rights and obligations of the parties are also set out in the Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.

Payment for laborrepresents the remuneration that workers receive for providing their labor. Wage rate– payment for labor per unit of time. Therefore, the level of wages depends on the demand for labor compared to the supply. The demand for labor directly depends on its productivity (Khalikova, 2011).

Labor productivity determined by the quantity and quality of products produced.

Labor supply will depend on the share of the working-age population. The following dependence arises: the more labor there is in a certain market for a given demand, the lower the wage level (Mironova, Egorov, 2014).

Wages are formed in a specific labor market depending on the quality of the labor force. In a competitive labor market, the equilibrium wage price will consist of the intersection of two curves: supply and demand. This intersection will be the optimal point for both parties - buyers and sellers of labor (Stytsyuk, 2014).

Let's highlight the main features competitive market labor:

- the presence of firms providing the same services, producing the same products, which compete with each other and offer the same conditions for highly qualified workers of a certain type of labor;

- a significant number of workers who offer a certain type of work, independently of each other, and with the same qualifications;

- the wage rate in such a market cannot be dictated by anyone, and no one exercises control over it (Skulsky, 2014).

The next labor market model– monopsony. Monopsony- a situation in the market when only one buyer cooperates in the market with many sellers, who dictates the price and sales volume. Monopsony is characterized by the following characteristics:

- it is impossible for employees to find another place of work due to the nature of their profession, living conditions or geographical factors;

- workers of a certain type of work are employed in one company;

- the company exercises control over wages (Shalaeva, Vakhovsky, 2014).

The labor supply and demand curve in such a market will have an upward appearance; all points on this graph will show the wage rate of one worker at any a certain amount workers used (Andreeva, 2006).

Trade unions play a significant role in developed countries, acting as a defender of employee rights. home economic problem trade unions - increasing workers' wages. For this they use various methods to achieve the main goal (Zayarnaya, 2014).

The purpose of trade unions is achieve a salary increase, the goal of employers– keep the salary level at the achieved level, reducing costs and increasing profits.

Conclusion

1. Wages are formed differently in different markets. It depends on the relationship between supply and demand in specific labor markets. Worker wage rates are being formed. This differentiation is determined by specific reasons:

- workers are not homogeneous, i.e. differ in abilities, level of education, training, and qualifications.

- Certain types of work differ in their attractiveness, working conditions, and other factors.

2. The quality of the workforce differs due to investment in human capital.

3. Trade unions fight to improve working conditions, to prevent injuries at work, and always oppose layoffs of workers, even in cases where the employer is forced to carry out optimization due to a number of existing reasons: lack of sales for products, reduction in prices for manufactured products. Trade unions are given the right, if it is impossible, to agree with the employer on increasing wages for workers, when all the necessary indicators are available for its increase, to go on strike, but this is an extreme measure, and in practice, most often, agreements to increase wages are reached.

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The procedure for the formation of official salaries and wage rates for employees of cultural institutions

1. The procedure for the formation of wage rates for employees of cultural institutions carrying out professional activities in the professions of cultural workers.
1.1. The employee's wage rate is determined based on minimum rate wages according to the PKG, increasing coefficients for the profession, cash bonuses (with the exception of bonuses for length of service) and additional payments.
1.2. Professional qualification group "Professions of culture, art and cinematography workers of the first level":
1.3. Professional qualification group "Professions of culture, art and cinematography workers of the second level":
1.4. The regulations on the remuneration of an institution for an employee may establish an increasing coefficient to the minimum wage rate according to the PCG for performing important (particularly important) and responsible (particularly responsible) work in the amount of up to 1.3 to the minimum rate for the 4th qualification level of the PCG "Professions of cultural workers, art and cinematography of the second level." Coefficients that increase the wage rate according to the PKG for workers in the working professions of culture, art and cinematography form the minimum wage rate for the profession and are taken into account when calculating compensation and incentive bonuses for employees. List of professions of highly qualified workers constantly employed in important and responsible work, approved by the executive authority over which the institution is located.
1.5. The regulations on the remuneration of the institution for employees of working professions in cultural, art and cinematographic institutions may provide for increasing bonuses to the minimum wage for the profession:
for the level of professional preparedness (qualification);
for the complexity and intensity of the work performed;
The decision to establish increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments financial means.
The application of an increasing bonus to the minimum wage rate for a profession does not create a new rate and is not taken into account when calculating other incentives and compensation payments, set as a percentage of the rate.
1.6. The regulations on remuneration of employees of an institution may provide for increasing bonuses to the rate for length of service.
with length of service from 1 to 5 years - up to 5%;
with length of service from 5 to 10 years - up to 10%;
for years of service over 10 years - up to 15%.
1.7. Money amount, obtained as a result of applying increasing bonuses to the employee’s wage (with the exception of bonuses for length of service), is summed up with the minimum wage rate for the profession and forms the wage rate for the profession of a particular employee.
2. The procedure for the formation of official salaries of employees carrying out professional activities in positions of employees of cultural, art and cinematography institutions.
2.1. An employee's salary is based on the minimum official salary according to PKG, increasing coefficients for the position, bonuses (with the exception of bonuses for length of service) and additional payments.
2.2. Professional qualification group "Positions of technical performers and supporting artists":
2.3. Professional qualification group "Positions of mid-level workers in culture, art and cinematography":
2.4. Professional qualification group "Positions of leading level workers in culture, art and cinematography":
2.5. Professional qualification group "Positions of management staff of cultural, art and cinematographic institutions":
2.6. The regulations on remuneration of workers in culture, art and cinematography provide for the following increasing coefficients by position:
2.6.1. Workers of artistic and artistic personnel government agencies crops, increasing coefficients are provided:
for assigning a position to the "chief" category 1.6 for the qualification category: leading specialist 1.5 specialist highest category 1.4 specialist of the first category 1.2 specialist of the second category 1.1
2.6.2. Employees holding positions in accordance with the Code of Culture, Art and Cinematography Workers are provided with increasing coefficients:
for assignment to a position in the "chief" category 1.5 for an academic degree: Doctor of Science 1.3 Candidate of Science 1.2 for management of a structural unit (service): head (head) of a department, workshop 1.4 head (head) of a sector, team 1 ,3 head (manager) of the creative department 1.2 (art, music, literary and dramatic) for the qualification category: leading specialist 1.4 specialist of the highest category 1.3 specialist of the first category 1.2 specialist of the second category 1.1 specialist of the third category 1.05 for work in institutions serving citizens with 1.2 special needs (deaf, blind)
2.6.3. Increasing coefficients for the positions of workers in culture, art and cinematography increase the minimum salaries according to the PCG and form the minimum salaries for the position. The minimum salary for the position is taken into account when calculating compensation and incentive bonuses established for the employee. The minimum salary for a position is formed as a result of the product of the minimum salary according to the PKG and increasing coefficients for the position.
2.7. The regulations on remuneration for employees of professional qualification groups of cultural, art and cinematography institutions provide for personal increasing bonuses for the title:
employees of artistic and artistic staff of state cultural institutions: for assigning up to 100% the title “academic” to the institution, music and dance groups; for assigning up to 120% to music and dance groups the title “leading” of republican significance to employees of cultural, art and cinematography institutions: for Honorary title"National artist Russian Federation(Union 40% of the USSR, former union republics, CIS countries)" for the Honorary title "Honored Artist of the Russian Federation 30% (Union of the SSR, former union republics, CIS countries)" for the Honorary title "Honored Artist of the Russian Federation 30% (Union of the SSR , former union republics, CIS countries)" for the Honorary title "Honored Worker of Culture of the Russian 20% Federation (Union of SSR, former union republics, CIS countries)"
Personal increments for rank are calculated based on the minimum salary for the position. The use of personal increasing bonuses for rank does not form a new salary and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the salary. The personal allowance is added to the minimum salary for the position.
2.8. The regulations on remuneration for employees of professional qualification groups of cultural, art and cinematography institutions may provide for increasing bonuses for length of service:
An increasing bonus for length of service is established for employees of the institution depending on total experience work in the institution and is calculated based on the minimum salary for the qualification level of the PKG.
The use of increasing bonuses for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the salary.
2.9. The regulations on remuneration for employees of professional qualification groups of cultural, art and cinematography institutions may provide for increasing bonuses:
behind high degree independence and responsibility.
Including allowances and surcharges established by Appendix 6.
The decision to establish increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. These incremental bonuses are calculated based on the minimum salary for the position. The amount of money received as a result of the application of increasing bonuses is added to the minimum salary for the position.
2.10. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee.
3. The procedure for the formation of official salaries of employees of cultural, art and cinematography institutions carrying out professional activities in the PKG positions in the field of scientific research.
3.1. Professional qualification group of positions of scientific and technical workers of the second level:
3.2. Professional qualification group of positions of scientists and managers structural divisions:
3.3. The regulations on remuneration of employees of cultural institutions carrying out professional activities in positions of workers in the field of scientific research and development may establish increasing bonuses for length of service:
for years of service from 1 to 5 years - up to 5%; for years of service from 5 to 10 years - up to 10%; for years of service more than 10 years - up to 15%
An increasing bonus for length of service is established for employees of an institution depending on their length of service in the institution and is calculated based on the minimum salary according to the PKG.
The use of increasing bonuses for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
3.4. The regulations on the remuneration of workers of cultural institutions carrying out professional activities in positions of workers in the field of scientific research and development may establish increasing bonuses:
for high professional excellence;
for the complexity and intensity of work;
for a high degree of independence and responsibility.
The decision to establish personal increasing bonuses is made by the head of the institution personally in relation to a specific employee and is established for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. The specified increasing bonuses are calculated from the minimum salary according to the PKG. The amount of money received as a result of the application of increasing bonuses is added to the minimum salary according to the PKG.
The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments with financial resources.
3.5. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee.
4. The procedure for the formation of official salaries of employees of cultural, art and cinematography institutions carrying out professional activities according to the PKG of general industry positions of managers, specialists and employees.
4.1. An employee's official salary is formed on the basis of the minimum official salary according to the PKG, allowances (except for the long-service allowance) and additional payments.
4.2. Professional qualification group "General industry positions of first-level employees":
4.3. Professional qualification group "General industry positions of second-level employees":
4.4. Professional qualification group "General industry positions of third-level employees":
4.5. Professional qualification group "General industry positions of fourth level employees":
4.6. The regulations on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish bonuses for length of service:
with length of service from 1 to 5 years - up to 5%; with length of service from 5 to 10 years - up to 10%; with length of service over 10 years - up to 15%
The length of service bonus is established for employees of the institution depending on the total length of service in the institution and is calculated based on the minimum salary according to the PKG.
The use of bonuses for length of service does not create a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
4.7. The regulations on remuneration for employees of professional qualification groups of industry-wide positions of managers, specialists and employees may establish increasing bonuses:
for high professional excellence;
for the complexity and intensity of work;
for a high degree of independence and responsibility.
The decision to establish increasing bonuses is made by the head of the institution personally in relation to a specific employee for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300%. Increases provided are calculated based on the minimum salary for the position. Allowances are added to the minimum salary for the position.
The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments with financial resources
4.8. The sum of the increases made (with the exception of the bonus for length of service) and the minimum salary for the position forms the official salary of a particular employee.
5. The procedure for the formation of wage rates for employees of cultural institutions carrying out professional activities in positions of professional qualification groups of general industry professions of workers.
5.1. The employee's wage rate is determined on the basis of the minimum wage rate, increasing coefficients for the profession, bonuses (except for the bonus for length of service) and additional payments.
5.2. Professional qualification group "General industry professions of first-level workers":
5.3. Professional qualification group "General industry professions of second-level workers":
5.4. The regulations on the remuneration of an institution for employees may establish an increasing coefficient to the minimum rate for the PKG for the performance of important (particularly important) and responsible (particularly responsible) work in the amount of up to 1.3 times the rate. Coefficients that increase the minimum rate for PKG for workers in blue-collar professions increase the minimum rates and form new minimum rates for the relevant professions and are taken into account when calculating compensation and incentive bonuses. The list of professions of highly qualified workers who are constantly employed in important and responsible jobs is approved by the executive authority in charge of the institution.
5.5. The regulations on the remuneration of employees of an institution may provide for increasing bonuses for length of service.
Increasing bonuses for length of service are established for employees of the institution depending on the total number of years worked in the institution, and are calculated based on the minimum rate for the PKG.
Recommended amounts of increasing bonuses for length of service:
with length of service from 1 to 5 years - up to 5%; with length of service from 5 to 10 years - up to 10%; with length of service over 10 years - up to 15%
The use of increasing bonuses for length of service does not create a new rate and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the rate.
5.6. The regulations on remuneration for workers of professional qualification groups of general industry professions of workers may establish increasing bonuses:
for high professional excellence;
for the complexity and intensity of work;
for a high degree of independence and responsibility.
The decision to establish increasing bonuses is made personally in relation to a specific employee for a certain period of time during the corresponding calendar year. The amount of increasing bonuses in total terms cannot exceed 300% in relation to a specific employee. The provided personal increments are calculated from the minimum rate for the profession. The amount of money received as a result of the application of personal increasing allowances is summed up with the minimum rate for the profession.
The decision to introduce appropriate norms is made by the institution, taking into account the provision of these payments with financial resources.
5.7. The sum of the increases made (with the exception of the bonus for length of service) and the minimum wage rate for the profession forms the wage rate for a particular employee.

When registering an employee at a new place of work, an agreement is established between the employer and employee specific scheme remuneration, a mandatory part of which in the lion's share of cases is the official salary.

Today we will talk about what the official salary is for, on what principle it is calculated and whether it can be changed.

Coefficients for calculating official salaries

According to labor legislation official salary is a fixed amount of payment for labor activity for the performance of one’s own job responsibilities. The official salary cannot include social, incentive or compensation payments.

The Labor Code of the Russian Federation defines the basic salary as the wage rate of an employee of the state or municipal organization carrying out the professional activities of a worker or employee without taking into account additional payments.

Thus, established at the state level, it forms the basis for establishing the salaries of employees.

The salary of any employee directly depends on many factors, including:

specialized education;

qualification;

work experience.

Attention! The official salary is a fixed amount of remuneration, established depending on the position held by the employee, qualifications, specialized education and length of service at the given enterprise.

The amount of remuneration for the labor activity of employees is established based on salary charts, which are developed at the level of an organization or an entire industry:

Industry schemes are used to determine the salaries of employees of organizations financed from budgetary sources.
Salary schemes approved at the level of firms financed by own funds, are accepted indicating the nomenclature of specialist positions and the corresponding salary amounts.

The salary schedules for both groups may indicate a salary range, called a salary range.

The establishment of minimum and maximum wages makes it possible to determine the salaries of employees in individually, based on their qualifications, work experience, volume of work performed and business qualities.

The level of professionalism of both specialists and workers is determined by gradation into categories, due to which employee salaries are differentiated. Most organizations are characterized by a three-stage gradation.

According to labor legislation, the wage provision may provide for the establishment personal increasing coefficient:

by position;
for length of service ().

If an increasing coefficient is established, the amount of upcoming payments is determined by mathematically multiplying the salary by the coefficient.

Personal increasing coefficient may be assigned taking into account:

vocational training;
complexity of the work performed;
employee's degree of responsibility.

The decision on the bonus is made by the head of the enterprise in relation to each employee individually.
Longevity coefficient can be established for employees depending on their overall professional experience at a given enterprise.

How does the salary increase work?

A salary supplement is an additional payment professional activity, calculated based on:

established tariff rates;
official salaries;
piece rates.

Attention! Information about the employee’s bonus must be reflected in the employment contract as conditions for payment for work activities.

Salary supplements are of two types:

mandatory;
optional.

Mandatory Allowances are additional payments established for the performance of certain job duties. For example, additional payment for a shift work schedule or work in an area with a special climate.

If an employer wishes to establish a bonus for an employee in the absence of conditions for establishing a mandatory additional payment, then such a bonus will be considered personal and it is installed on an individual basis.

A personal allowance can be established for employers for:

employee's work experience;
professional excellence;
working with trade secrets;
knowledge of a foreign language;
academic degree;
work results.

The bonus can be set as a fixed amount (for example, 1000 rubles to the salary) or as a percentage (for example, 15% of the salary).

In any case, the amount of any additional payment must be reflected in the employment contract. In some cases, it is permissible to refer to a document defining the procedure for calculating a personal bonus to an employee’s salary.

Unique order to change (increase) official salary

A change in an employee's salary can be initiated by a memo indicating the reasons for the change in salary. If the salary is subsequently reduced, the wishes of the line manager will not be taken into account.

Reasons for increasing the salary may be:

systematic overfulfillment of the plan;
training;
successfully completed certification;
extensive work experience.

In addition, salary increases may be initiated as a result of changes in job responsibilities.

To raise the issue of a salary increase:

The employee's manager must provide his superiors with a memo containing information about the reasons for increasing the salary of his subordinate.
Subsequently, the document must be agreed upon with an authorized person or director of the organization.
After the salary increase is approved, the HR department employee must prepare a unique order to adjust the salary portion of the employee’s salary, as well as to make adjustments to the staffing table.
In addition, all changes must be reflected in the employment contract. To do this you need to prepare additional agreement, which will subsequently be signed by both parties.
If an agreement of any kind is reached, a unique order is drawn up to change the official salary and an additional agreement to the employment contract.

Since this order does not have a form approved at the legislative level, any institution has the right to draw it up in a free format on the company’s letterhead. It is extremely important that the order reflects the following data:

information about the enterprise;
order details;
city or locality, where the order was drawn up;
date of document preparation;
changes in working conditions;
argumentation of the need to change the official salary;
signatures of the parties.

Thus, the final version of the order to change the salary official will look something like this:

Organizational and legal form of the company
"Name"

ORDER No. (order number)

about a salary increase (employee's name in the dative case)

In connection with (reason for salary increase, for example: improvement in quality indicators / change staffing table/ expansion of functionality) I ORDER:

Set (position and full name of the employee) official salary in the amount of (new salary amount in figures and words) rubles from (date of salary change).
The chief accountant (full name of the accountant) must ensure timely payments of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it, as well as monitor the correctness of execution of all personnel documents.
The HR department inspector (full name of the HR department employee) makes changes to the staffing table (date and number of the staffing table), setting the salary for the position (position name) in the amount of (amount of the new salary).
The HR department inspector (full name of the HR department employee) prepares an additional agreement to the employment contract (date and number of the employee’s employment contract) with (employee’s full name) on setting a salary in the amount of (amount of the new salary) from (date of salary change).
The inspector of the HR department (full name of the HR department employee) familiarizes himself with this order (full name of the employee) against signature.

Reason: (name, date and number of the document that initiated the salary increase, for example: memorandum from the head of the department / order to amend the staffing table)

General Director (company name) (full name)_______________(signature)__

I have read the order (full name of the chief accountant)_________________ (signature) __
I have read the order (full name of HR department employee)___________ (signature) __
I have read the order (employee's full name)___________________________ (signature) __

Changes in the terms of payment for professional activities will come into force immediately after the documents are signed by both parties.

The main thing to remember is that no matter how the terms of payment for work change, if any agreement is reached, an order and an additional agreement to the employment contract on changing working conditions must be drawn up between the parties. Without this documentation, the change to the salary portion will be considered invalid.

2.4 Organization of remuneration

The essence of wages and its formation

Wages are an element of the employee’s income, a form of economic realization of the right of ownership to the labor resource that belongs to him. At the same time, for an employer who buys a labor resource to use it as one of the factors of production, payment of wages to employees is one of the elements of production costs.
The market price of a unit of labor is the wage rate stipulated in the contract and determines the level of remuneration for labor that has specific professional and qualification characteristics per unit of time.
Factors in the formation of wages are presented in Figure 36.

Fig.36. Factors in wage formation

The wage formation factors presented in Figure 13 are divided into market And non-market. Among market factors, influencing the wage rate and labor market conditions, the following can be distinguished:
1) changes in supply and demand on the market for goods and services in the production of which this labor is used;
2) the usefulness of the resource for the entrepreneur (the ratio of the marginal income from the use of the labor factor and marginal cost on this factor);
3) price elasticity of labor demand;
4) interchangeability of resources;
5) changes in prices for consumer goods and services.
Non-market factors in the formation of wages include:
1) measures government regulation wages;
2) the balance of power between trade unions and employers;
3) the final results of the enterprise’s activities and the personal labor contribution of the employee.

Salary functions

Payroll functions:
Reproductive function. It consists of providing workers, as well as members of their families, with the necessary benefits of life for the reproduction of the labor force, the reproduction of generations. It implements the economic law of increasing needs.
Stimulating function. Its essence is to establish the dependence of an employee’s wages on his labor contribution.
Metering and distribution function. This function is intended to reflect the measure of living labor in the distribution of the consumption fund between hired workers and owners of the means of production. Through wages, the individual share in the consumption fund of each participant is determined production process in accordance with his labor contribution.
Resource-allocation function. Its essence is to optimize the placement labor resources by region, economic sector, enterprise.
Function of forming effective demand of the population. The purpose of this function is to link effective demand, which is understood as the form of manifestation of needs provided in cash buyers, and the production of consumer goods.

Salary principles

To implement wage functions, it is necessary to comply with the most important principles:
1) Increasing real wages as production and labor efficiency increases. This principle is associated with the action of the objective economic law of increasing needs, according to which their more complete satisfaction is possible only with the expansion of opportunities to receive more for one’s work. material goods and services;
2) Ensuring that the growth rate of labor productivity exceeds the growth rate of average wages;
3) Differentiation of wages depending on the employee’s labor contribution to the results of the enterprise’s activities, the content and working conditions, the area where the enterprise is located, its industry affiliation;
4) Equal pay for equal work.
The main sources of income for citizens from various types activities and employees of enterprises are presented in Figures 37 and 38.

Rice. 37. Main sources of personal income of citizens of the Russian Federation

Fig.38. Structure of income of enterprise employees

The structure of an employee’s income should be determined by the system of relations between its formation and distribution, connecting the principle of distribution by labor and competitive principles in use labor potential employee.
5) State regulation of wages;
6) Taking into account the impact of the labor market;
7) Increase, consistency and accessibility of forms and systems of remuneration.

Fig.39. Organizational basis of remuneration at the enterprise

Based on the principles of organization and functions of wages, a organizational system wages at the enterprise. Restructuring the organization of wages in accordance with market requirements involves solving the following problems:
-increasing the interest of each employee in identifying and using reserves for the efficiency of their work while excluding the possibility of receiving unearned money;
-elimination of cases of equalization;
-optimization of wage ratios for workers of various categories and professional and qualification groups, taking into account the complexity of the work performed and working conditions.
Government regulation puts main goal to respect the interests of the state, society as a whole, socially vulnerable segments of the population, not forgetting the rights and freedom of the individual. State regulation is aimed at protecting the interests of future generations, protecting environment, preventing its pollution and destruction of nature.
Regulatory influence should be aimed at creating conditions for earning money and social guarantees in order to increase the efficiency of the use of labor, the implementation and coordination of the interests of subjects of distribution relations operating on the basis of various forms of ownership and management.
There are two methods of wage regulation: centralized and local.
The centralized method involves the legislative establishment of wage standards, the implementation of which is mandatory either for all enterprises and organizations in Russia, or only for certain industries and professional groups. Centralized regulation of wages is carried out through the use of the following mechanisms:
-application of standards Labor Code regulating the conditions and procedure for remuneration;
-usage tariff system. It is a means of state regulation of workers' wages budgetary sphere;
-establishment minimum size wages. The minimum wage is a state guarantee and is established by the Law of the Russian Federation. This state standard is mandatory for all organizations and enterprises, regardless of their form of ownership, industry, or territory.
Local methods of wage regulation include all procedures, mechanisms and methods of organizing wages that enterprises develop independently. In particular, the amount of funds used to pay workers, the decision to choose a tariff or non-tariff system, the introduction of various additional payments and wage allowances (not lower than the norms of the Labor Code), the development of provisions on bonuses and payment of remunerations based on labor results are determined locally. in a year.

Sequence of work on organizing wages
at the enterprise

The sequence of work on organizing wages is combined into three blocks: choosing a method for forming the basic salary, choosing forms of remuneration, choosing a regulatory system.
When organizing wages at an enterprise, it is important to choose the method of wage formation based on the Unified Tariff Schedule or a non-tariff wage system. Priority belongs to the UTS, the use of which achieves a more objective differentiation of wages for workers of different qualifications. However, due to the constantly changing economic situation Enterprises often have to change tariff rates, which leads to large labor costs. A tariff-free remuneration system allows wages to be directly dependent on the actual results of work.
criterion economic efficiency organization of wages is the rapid growth of self-supporting income over the wage fund.
IN modern conditions It is impossible to properly organize wages at an enterprise without its main element - labor rationing, which makes it possible to establish a correspondence between the amount of labor costs and the amount of payment in specific organizational and technical conditions. Work to improve labor standards should be aimed at improving the quality of standards and, above all, at ensuring equal intensity of standards for all types of work and for all groups of workers.

Time-based, piece-rate, time-bonus wage systems

The first two elements of the organization of wages - labor rationing and the tariff system - do not determine the procedure for calculating wages. They provide the basis for setting wages.
Tariff system - totality regulatory materials, with the help of which the level of wages of workers is established depending on the qualifications of workers, the complexity of the work, working conditions, etc.
Elements of the tariff system:
Tariff schedule- a scale of categories, each of which is assigned its own tariff coefficient, shows how many times the tariff scale of various categories is greater than the first;
Tariff rate- expressed in in cash the absolute amount of wages per unit of working time. Based on the tariff schedule and the tariff rate of the first category, the tariff rates of each subsequent category are calculated. Depending on the chosen unit of time, tariff rates are: hourly, daily and monthly (salaries);
Tariff and qualification reference books- This regulations, with the help of which the categories of workers and work are established.
The main forms of remuneration are presented in Table 13.

Table 13

Forms of remuneration for industrial enterprise

Forms of labor organization	Form of remuneration
	Piecework	Time-based
	Remuneration system
Individual or collective	Simple piecework Piece-bonus Indirect piecework Chord Piece-progressive Piece-regressive	Simple time-based Time-based bonus Salary
Collective	Collective piecework-bonus	Time-based with additional payments for completing a standardized task. Standard-piecework-bonus

There are two forms of remuneration: time-based and piece-rate.
The time-based form is characterized by the fact that the employee’s wages are calculated depending on the amount of work worked in accordance with the time sheet and the established tariff rate or salary.
The piecework form of remuneration allows you to set the amount of wages depending on the volume of work performed, which can be measured in the number of operations, products, etc., and the amount of wages per unit of production (prices).
The wage system characterizes the relationship between the elements of wages: the tariff part, additional payments, bonuses. There are dozens of wage systems: time-bonus, piece-bonus, time-based with a standardized task, piecework, etc.
With a simple time-based system, a worker’s earnings are determined by the same formula that characterizes the time-based form of remuneration.
With a time-bonus system, wages are determined by formula (40):

Zp-pr = Zp + P, (40)

where Zp is the tariff wage corresponding to the wage determined according to a simple time-based system; P is the amount of the bonus established for ensuring certain quantitative and qualitative performance indicators.
A time-bonus wage system with a standardized task is used when the functions of workers are clearly regulated, and the standard time for each operation can be calculated.
Based on the piecework form of wages, the following systems have been developed: direct piecework, piecework-bonus, piecework-progressive, indirect piecework, piecework.
The direct piecework system makes it possible to establish a direct proportional relationship between a worker’s earnings and his output. This dependence is reflected by a formula showing the piecework form of remuneration. This value reflects the basic earnings, which is the basis for calculating earnings under other piecework systems.

Piece-premium, piece-progressive, chord system
wages

The amount of wages when using the piecework-bonus system is determined by formula (41):

Zsd - prem = Zsd + P, (41)

With a piece-rate progressive wage system, the following relationship (42) is used to calculate workers’ earnings:

WHSD - prog. = rho * Vpl + rprog * Vcsuperpl., (42)
where piece-piece price, calculated in the usual way; Vpl - volume of work performed within the established plan; rprog - progressively increasing price; Vcpl - volume of work completed above plan.
To establish pprog, a special scale is developed, which indicates the percentage of change or increase in prices compared to the base, depending on the level of plan implementation.
The indirect piecework system is used to determine the earnings of auxiliary workers. To determine the earnings of workers whose work is paid under an indirect system, they most often use following methods:
1) Indirect piece rate (43):

Zkos = rkos * Vf, (43)

where rkos is the indirect piece rate; Vf is the actual volume of work performed by the workers being served.
2) Compliance rate (44):

Zkos = Salary * Sq. n., (44)

where Zp is the wages of an auxiliary worker, calculated according to a simple time-based system; Kv.n. - average coefficient of fulfillment of standards by serviced workers.
The piecework wage system is used when it is necessary to strengthen the material interest of workers in reducing the time required to complete a specific amount of work and commission a facility. For this purpose, a wage fund is established for the entire volume of work. Every month before the end of the work, workers are paid an advance, and the final payment is made after the delivery of the facility. Along with traditional forms and systems of wages, non-traditional wage systems are used, for example, a non-tariff wage system. In addition, there are various options for non-traditional systems, especially for remuneration of managers and specialists, for example, the “floating salary” system, the essence of which is that based on the results of a given month, new official salaries are formed for specialists in the next month.

Additional payments and salary supplements. Bonus system
workers

Types of surcharges and surcharges to tariff rates:
1) having no restrictions on the field of work (additional payment for work overtime, additional payment for work in holidays, weekends and nights);
2) labor applications used in certain areas:
a) stimulating in nature, for combining professions, for performing the duties of a temporarily absent worker, for qualifications
etc.;
b) related to the special nature of the work performed: seasonality of work, remoteness, multiple machines, shift method etc.;
c) for working conditions that deviate from normal. Regional coefficient is a standard indicator of the degree of increase in wages depending on the location of the enterprise (from 1 to 2).
In the context of the transition to a market, enterprises are given the right to independently develop and apply bonus provisions, which must be included in the collective agreement. Such enterprises must comply with a number of basic requirements:
1) bonus indicators must correspond to production objectives;
2) the number of indicators and bonus conditions should not be more than two or three;
3) there should be no contradictions between the indicators and bonus conditions;
4) the bonus indicator should be set differentiated according to the actually achieved average level of its implementation in a given production, above the achieved average level;
5) determine bonus standards (amount of bonus);
6) assess the intensity of the bonus indicator;
7) include in the circle of bonus workers only those who have a direct impact on bonus indicators;
8) establish the frequency of bonuses depending on the characteristics of the enterprise;
9) ensure that the premium is guaranteed by appropriate sources of payment.